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实行国库集中收付制度后,财政资金支付形式发生了很大变化,而作为对财政管理再监督的审计工作,必须更新理念,做出相应的调整。内部审计作为财政审计的补充部分,应紧紧抓住单位内控制度的健全性、预算编制的科学合法和可持续性、预算执行的完整性、非税收入收缴的规范性等几个重点进行审计,以加强预算资金管理、提高资金使用效率。
After the implementation of centralized Treasury receipt and payment system, treasury payment has undergone great changes. As an audit of re-supervision of financial management, we must update our concepts and make corresponding adjustments. As a supplementary part of the financial audit, internal audit should firmly grasp the soundness of the internal control system of the unit, the scientific legitimacy and sustainability of the budget preparation, the integrity of the budget implementation and the normativity of the collection of non-tax revenue, etc. In order to strengthen the management of budget funds and improve the efficiency of fund utilization.